Charlty reglstratlon number 223623 (England and Wal8s1
WEST DERBY WASTE LANDS CHARITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
f?,, xeinadin

WEST DERBY WASTE LANDS CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
TruJtee8
MrPHNorth
Mrs J Driscoll
Mr D Corleti
Mrs B Anlrobus
Mr A R Heath
Mr J M Hudson
Ms J Dri5coII
MrSRPye
Mr S Segar
Ms J Mallon
Mr W S Connolty
(Appointed 4 September
20251
(Appointed 4 December 20251
Ms A J Slockl8y
Charlty number IEngland and W•l••l
223623
Prlnclp41 addre••
Rlpley House
56 Freshfield Road
Formby
Liverpool
Mersey5ide
L37 3HW
Ind•pondont gx•mln•r
Helen Furk)ng FCCA
Xeinadin North West Lirnilgd
4e Hamilton Square
Birkenhead
Wirral
Mersey$ide
CH415AR
Investment advlsors
Ralhbones Inv88lmenl Management
Port of Liverpool Building
Pier Head
Liverpool
L31NW

WEST DERBY WASTE LANDS CHARITY
CONTENTS
Poge
Trustaes report
Independent examinerfs report
Slalemenl ol flnancial activities
BalancE sheet
Notes 1¢ the financial 8talemenls
9-17

WEST DERBY WASTE LANDS CHARITY
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Iruslees present their annual report and financial slalemenls for the year ended 31 Oecernbef 2025,
The financial stalernents have been prepared in accordance with the accounting pojicies set out in note note note01
lo the finan¢i81 statements &nd compfy with the charity's governing document, the Charities Act 2011, FRS 102 The
Financial Reporting Slalldard applicable in the UK and Republ￿ of Ireland" and the Charille5 SORP Accounting
and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charitlO8 preparing their accoun18 In
accorclance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
Economlc background
The economic background in 2025 continued in the relalivety benign mode seen in 2024, although many
geopolitical difficulties remained. The war in Ukraine is ongoing and il was only lowaid5 Ihe end ol the year th81 the
conflicl in Gaza finally carne lo an end. The tariffs imposed by President Trump al the b8ginnJng of thè year
Ihreataned lo disrupt global trade. but the disrupt￿n has proven not lo be significant. In general. markets, and the
C4)mpanies that make (tp those markets. performed strongly.
The UK equrty market in particular exper￿ne8d • subslanlial rise in value notwithstanding 8erious concerns aboLrt
the ability ol the Govèrnment lo slimulale growth and the 'slickiness' ol domestic inflation. Tax-raising measure8
may yel have a significant impact on certain busines$ sectors.
Over the year the capital value of the Charity's Investment portfolio increased by 12•h. whilsl ils incom8 w08 down
ObS•¢tlvos and a¢tlvltle8
The primary object ol the W9sI Derby Waste Lands Charity has always boen the rèlydf of poverty and the general
benefit of the inhabilanls of what was the original Ancient Township of Wesl Derby. For these purposBs, the
Secretary holds a copy of the plan or map of Ihe orlginal area and the Tru51ees are only permitted lo make grants lo
individuals or organisations who live or are based within that area or whose activillos are ol demonstrable benelll lo
individuals or organisations within Ihal area. There is slill subslanlial need within the area in relation lo both
individuals and lo charitable organi$alion5. The 'general benefil, object now axt8nds to aid for the young, the old
and the infirm as well as Ihose in difficult financial circumstances. and lo the support ol 8 wide range of community-
based aclivilies.
The objects ol the Charity are rnel by making gr8n18 to other ch8ritabl8 organlsalbons, local community groups and
to private individua15. In the case of charitable organisations careful enquiry IB made as to the exlenl of the
organisalion's aclivities within this Charity's designated area andlor the extent lo which those activities benefit
individuals or organisalions within that area.
Details of the grants rnade lo charilable organisatlons and community groups during the year are Sel out al pag8$
13 & 14 of the accounts.
As slated above, individuals, lo qualfy for grant, must live within the designated area. The Trustees prefer that
applications by individuals are supported by an independent organi581ion. and all applications for 88$1$18nce mu81
disclose lull details ol the income and assets ol the indivklu#l applicant.
Publi¢ beneflt
In view of the abovo il is the Iruslees, opinion that the Charity continues to clearty pass the public benefft test.
Grant maklng
The Iruslees were pleased lo see that the fall in 2024 in the quanttjm of grants awarded was reversed in the ygar
under review, with a substantial increase in grants awarded to both community groups and individuals. However,
the number of 8pplicalion5 received for commvnily granls declinèd maiginally, so the Trustees remain determined to
promote the Charty lo the very best ol their ability and to encourage grant applical¥ons whenever they can.
Grants awarded in 2025 amounted 10 £63,07712024.' £51,457>.
At the end of the year the Charity reached a noteworthy milestone- more than £1 million pounds of grants awarded
in the past 20 years.

WEST DERBY WASTE LANDS CHARITY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢hlevements and perfomianc•
Durin9 the year. the Charity made 30 gran18 to organisalions l01811ing £57,19712024'. £50,007) an increase 0110%.
Grants lo individu818 increasèd, lo a lolal of £5,88012024'. £1,450).
Finanelal revlew
Total income during the yoar amounted lo £78,018 12024 £81,084), and expenditure amounted lo £92,01912024
£82,461). There were net gains on investments amounting lo £277,282 12024 £16,437), leèving £263,281 to be
added to the funds brought lo￿lard of £2.232,871. Funds carried foTryard amount lo £2,496,152.
The Charity's permanenl Endowment Fund now stands al £2,370,21712024 £2.104,8461 an increa$& of 13°A.
Re•erve$ pollcy
Thg Iruslees, policy on reserves is lo hold in undistribuled reserves approximately one ye815 income. This will
enable Ihe Irustees lo m681 an urgent need for assistance in case ol an emergency in th8 Charity's are8 01
operation and act as a buffer to possible future loss ol Income. For some lime past, and at present. a significantly
greater sum has bèen held in re8erve, which ha5 been caused by a redu¢lion in applications lor grants and
difficulties experienced in identifying potenllal beneficiaries. 11 musl also be recognised that the geographic
Ilmilalions on the Charity's grant-making powers are an obstacle, However, the Conlinued holding ol gr&aler
reserves than woukl othe￿iSe be normal puts the Charity in a strong position lo maintain ils grant-making activities
at previou8 levels for som& lime lo come, and indeed to in¢r•ase them should there be a growth in the applications
received.
Golng concern
The Iruslees do not reuard the Charity lo be al any financial risk from a drop in investment Income, gtven the
amount ol current reserves. 11 such a reduction wère to occur grants after 8 lime would be correspondingly
reduced, lo the exl&nl that demand for grants could not be mat out ol reseNes.
Future plans
The fundam8nl81 act￿111￿8 01 Ihe Charity conllnue lo remain substantially unaltered, 11 will be pro.active in raising
public awaioness ol the Charity, enhanced by a new and improved w8b511e and the Facebook page. within the Wesl
D&rby Waste Lands area and Io Klenlify potential benèh'aaries in advance ol applications for grant support being
ieceived.

WEST DERBY WASTE LANDS CHARITY
TRUSTEES REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Stru¢ture, govèmonce and manag•m•nt
Govèrning document
The Charity is governed by 8 Scheme of the Charity Commissionfrrs dated S January 1972. The Charrty regislr81ion
nutnber is 223623.
By a Scheme of the Charity Commissioners dated 4 September 1990 the Charity was granted a Certific8le in the
name of Wesl Derby Wa51e Lands Trustees.
y a Scheme of the Charlly Commissioners dated 27 August 1991 the inve51rnents and land belonging lo the
Charity were vested in West Derby Waste Lands Twstees.
Charlty constltutlon
The Wesl Derby Waste Lands Charity is a very anclenl and historical charity. Its origins go back lo 1753 when
certain lands In Ihe Wesl Derby area were leasèd lo the Trustees. Al that timè, We81 Derby wa$ sp8rsety populalèd
and was an agricultural d15trict with clusters ol houses in the village, The origin31 area of land Comprised 231 acrès.
In 1924 the Ancient Township ol West Derby was absorbèd into the City ol Liverpool The waste lands" lincluding
common landsl were flrsl mentioned towards the end ol the thirteenth century. There were various disput85 over
the years betwèen the copyhoklers and the Lord of the Manor. Ullim8lely, on 13 August 1753. Trusttse5 were
appointed. The Trustees were responsible lor the proper care and atlention of thè property and lands Ljnder their
aulhorily, for the granting of leases and the colleelion ol rents and also the dislribullon of grants but since the sale of
that property in 1999 their proceeds have been invested, details of the inveslmÈnls are set out in thè balance sheet
and rdated notes.
The Charity Commi55ioners have arranged a scheme under rules and regulations for the carrying out of the work of
the Ch8rity. The inllial scheme was drawn up in 1874, bul there have been a number ol variations over the years
and the most rec8nl schemes are 88 referred to above,
The Iruslees who served durin9 the year and up lo the dale ol 8ignature of the flnandal slalemenls were..
MrPHNorth
Mrs B Kerr
Mrs J Dri$¢oll
Mr D Corteti
Mrs B Antrobu8
MrA R Heath
Mr J M Hudson
Ms J Driscoll
MrSRPye
Mr B Segar
Ms J Mallon
Mr W S Connolly
M5 A J Slockley
(Retired 6 March 20251
(Appointed 4 September 20251
(Appointed 4 0è¢ember 20251
Recruitment and appolntmènt of new truste•s
It is expected that new trustees are familiar with the area known as the Ancient Township of West Derby. The effect
ol this is that m05t Iruslees are drawn from 8 relatively small community, and frequently by inlroduclion5 from
serving or retired Iru51ees.
The Charity now has rts full complement of Irust8es

WEST DERBY WASTE LANDS CHARITY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Organisational structure
The Charity'5 governing body is a board ol Iruslees comprising not more than Iwelve members. Thirteen Irusleès,
in total. seNed during the year ended 31 December 2025, and the pr05enl number ol fv4elve 18 the maximum
permitted. The trustees normally m8È1 quarterly to de81 with the business of the Charity.
The Iruslees receive no reward lor the lime and effort that they devote lo the Charity. No expenses are paid, save
In exceptional circurnslances. The Charity has no employees.
Day lo day correspondence lor the Charlty is dealt wilh by the secretary, who also provides rèlevant a￿lce on
governance and olher 133ues affecting the Charity. He or his represent8live allends all the meetlnus of the board of
Iruslees and ol the committees (see belowl. The se¢relary's services lo the Charity ar8 paid for.
The principal functions of the Charity, i.e. inve5trnent ol ils funds and the awarding ol grants, are carried out in the
fir51 instance by cotnrnittees, an Investment Committee and a Grants Committee. The trustees who served on
th08e comrnittees during the year are sel out below.
Investm8nt Commrttee members,,
MrPHNorth
Mr D Codett
Mr A R Heath
Mr B Segar
Mr W S Connolly
Grants Committee membors..
Mrs B Kérr
Mrs J Driscoll
Mr D Corlell
Mrs 8 Antrobus
Mr J M Hudson
M5 J Driscoll
MrSRPy
Ms J Mallon
Ms A J Stockl&y
The Investment Committae normally meets al least four Ilmes per year wrth the Charity's inveslmenl advisers to
review investment of the fund. 118 objective is lo achieve 8 b8lance belween capital growth and income which are of
broadly equal importan¢e. The power to change Investrnen15 15 delegated lo the members ol the Inve51menl
Committee. and a report on financial perfomance is presented to each meèllng of the board of Iruslee8.
Applications lor grants are inilialty considered by members ol the Gr8nls Committee which makes such
Investigations as il deems appropriate. Ils recornrnendalions as lo the grants lo be awarded are submilled lo thg
board lor final approval. In urgent cases li.e. those where a deasion cannot await the next regular meeting of the
Commilleel lirnited power lo award granls wrthoul such approval has been de18galed to the Chair of the Gran18
Committee and the ￿￿-chaIr of Iruslees or their subslilule,

WEST DERBY WASTE LANDS CHARITY
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Indu¢tlon and tralnlng of n•w trusle•s
New trustees ale directed to the Charity Cornmission's website and the range ol guidance offered there for trustees.
Truslees are urged lo rÈfresh their understanding of the role ol a trustee periodically, ag8in through the Charity
Commission's guidance offered online. The Chanly is a granl-making charity with investment income only and no
property and no etllployees, so the role ol the trustees is rnore limited than in most charities, and il Is not thought
necessary to provide any more extensive training.
Rl8k managemènt
The trustees have 8 duly to identify and review the risks lo which the charity is exposed and to ensurtr appropriate
controls are in place lo provide reasonable assurancg against fraud and error.
The liusl*es report was approved by the Board of Trustees.
Mr A R Heath
Trugtse
Oato..
.6. I, [Tl.......

WEST DERBY WASTE LANDS CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WEST DERBYWASTE LANDS CHARITY
I report lo the trustees on my examination ol the financial slalemenls ol We51 Derby Waste Lands Charily (the
charity) for the year ended 31 D&ceTnber 2025.
Re¥ponslbllltl•s and bJsls of r•port
As the Iruslees ol the Charity you are responsible for the preparation of the financial slat8m8nts in accordance with
the requiremènts of the Charities Act 2011.
I report in respect ol my examinalion of the Charity's financial 51alemenls eairied out under section 145 of the
Charllies Act 2011. In carrying out my examination I have followed the Directtons given by the Charity Cornmission
under section 14515llbl of the Charllies Act 2011.
Ind•pendent examln•e• •tstsm•nt
Your attention is drawn lo the fact that tha charlly has prepared the financial statements in accordance wrth tho
relevant version ol the Slalement ol Recommended Practice applicable lo ¢harili8s preparing their financial
slalements in accordance with the Finanaal Reporting Standard applicable in the UK and Republic ol Ireland IFRS
1021 in preference lo the Accounting and Raportlng by Charities.. Stalernenl of Recommended Praclice issued on 1
April 2005 whlch is referred lo in the exlanl regulations bul h85 now been withdrawn. l understand thal this has
bÈen ¢Jone in order for the financial slalemenls lo provid& a true and fair view in a¢¢crd8nce with UK Generally
Accepted Accounting Practice.
I have cornpleled my exarninalion. I conflrrr that no matters have come lo my attentlon in connection with th8
examination givin9 me cause lo believ& that in any material respect.
aceounllng records war8 not kept in respect ol the charity as requ*ed by stcllon 130 01 the Charities Act 2011.
the financial slalemenls do not accord with those records". or
the financial slat8men15 do not comply wilh the applicable requirernents concerning the form and content ol
flnancial slalemenls set out in the Charities IAccouri15 and Reports) Regulations 2008 other than any
r8quiromenl Ihal the financial stslemenls give a true and fair view, which 1$ not a matter cOns￿ered as part of
an indèpÈndent examination.
I have no concems and have come acro88 no oll)èr matters in connedlon wrth the ex8mingtion lo whi¢h attention
should be drawn in this reporl in ordèr lo enable a proper undarslanding ol the financial sl8lem&nls lo be reached.
Helen Furfong FCCA
Xglnadln North West Llmlt•d
46 Hamilton Square
Birkenhead
Wirral
Merseysid&
CH415AR
Date..

WEST DERBY WASTE LANDS CHARITY
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Unro8trl¢t¢d Endowment
funds
fund8
2025
2025
Totsl Unrestrlcted Endowment
funds
fund$
2024
2024
Totsl
2026
2024
Notes
Incom• from:
Donations and legarAes
Inve5tm&nts
2,000
4,088
2,000
76,018
71,930
1,882
79,222
81,084
Totsl Income and
endowment•
6,088
71,930
78,018
1,862
79.222
81,084
ExpendStur* on:
Raising funds
Ch8rilable activities
11,911
11,911
80,108
13,932
13,932
68,529
80,108
68,529
Totsl •xpendltur•
80,108
92.019
68,529
13.932
82,461
Nel gainslllosse81 on
inv&slmenls
11
277,282
277,282
16,437
16,437
N•t In¢omellexp•ndltur•l
174,0201
337,301
263,281
166,6671
81,727
15,060
Transfers befvleen
funds
71,930
171,9301
79,222
179,2221
Net mov•ment In
fund8
12,0901
285.371
263.281
12,555
2,505
15,060
RoconcllSatlon of fund•'.
Fund balances al 1 January
2025
128,025 2.104,846 2,232,871
115,470 2,102,341
2,217,811
Fund balanc•8 at 31
Decembèr 2025
125,935 2,370,217 2,496,152
128,025 2,104,846 2.232,871
The slalemenl oy financial activitie8 include8 all gains and losses recognised In the year. All income and expenditure
derive from continuing activities.

WEST DERBY WASTE LANDS CHARITY
BALANCE SHEET
AS AT31 DECEMBER 2025
2025
2014
Not•s
Flxed assets
Investments
13
2,373,995
2,108,630
Curr•nt a•sets
Doblors
Cash al bank and in hand
14
732
124,927
10.207
117,454
125.659
127,661
CredStors: omount8 lallSng due wlthln
one yoar
13,5021
13,4201
Net curr•nt •1￿￿
122,157
124,241
Total a••frts 18•8 ¢urront Ilabllllle•
2.496, 152
2,232,871
Th• lund• of th• ¢h¥rlty
Endowm&nt funds
Unrestricted funds
2,370,217
125,935
2,104.848
128,025
17
2,496,152
2,232,871
The financial slalemenls
ere approved by the Iruslègs on
rARHeath
Trusts?

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng poll¢l
Chartty infonnatlon
Wesl Derby Waste Lands Charity is a Charitable Trust.
1.1 Accountlng eonventlon
The financial slalemenls have been preparèd in accordance with the chariV5 governing document, the
Charities Ael 2011, FRS 102 The Financrdl Reporting Standard applicable In the UK and Republic of Irèland
and Ihe Gharilies SORP "Accounting and Reporting by Charit￿$." Slalemenl of Recommended Practice
applicJble lo charilies preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Rapublic of Ir61and IFRS 1021" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advanlag8 of the provisions In the SORP lor charltles not to prepare a statement tsf
cash flows.
The financial slalemenls are prepared in 818rling, which is the lunctlonal currency of the charlly. Monetary
arnounls in these financial slalements 8re rounded to the nearest £.
The flnanci818talemenl8 have been prepared under the historical cost convention, wllh the exc8pbon ol
inveslrnenls which are indudod al market value.
1.2 Golng conc•rn
Al the time ol apprtsving the fi'nancial statements. the Iruslees have a reasonable 8xpectalion that the chBrity
has adequate resources lo continue in operational èxistence lor the fores6eabl& lulure. Thus Ihe trustees
conlinL¢e lo adopt th& going concern basis ol accounting in preparlng the financial 51alement5.
1.3 Charltabl• lund•
Unrestricted fund$ are available for use 81 the discretion of the Iruslees in furtherance ol Iholr charitabl&
objectives.
Restricted funds are subject lo spe¢ilic conditions by donor5 or grantors as to how they may be used. The
purposes and uses of the r6slricled lunds are sel oul in the notes lo the financial slalement$.
Endowment fvnds are subjèct to specific conditions by donors that the capilal must be maintained by th9
charity.
1A Income
All income is ￿CogniSed in the Statement of Financial Activitias once the ¢harily has enlillemenl to thg funds,
il is probable that the income will be received and thè amount can be measured reliably.
Interest on funds hèld on deposit is included when receivable and the amount can b• mèasured rellabty by the
charity, this is normally on notification of the inteiest paid or payable by the bank.
Oividends are re￿gnIsed once the dividend has been dedared and nolificalion has been received of the
dividend due. This is normalty upon nolificalion by our investment advisor of the dwidend yield of the
investment portfolio.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unles$ performance conditions require deferral of the arnounl. Income lax recoverable in
relation to donations received under Gift Aid 01 deeds of covenant is recognised at the time of the donation.
Legacies are rÈcognised on receipt or otherwise if the charity ha5 been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as 8
contingent asset.

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢¢ountlng polici88
Icontlnuodl
1.5 Expendltur•
Liabilities are recogni5ed as expenditure as soon as there is a legal or constructive obligation committing the
charity lo that expenditure, it is probable Ihal a translef ol economic benefits will be required in settlement and
th& amount of the obligation can be measured rellabty. Expenditure 1$ accounted lor on an 8c¢ruals basis.
Grants payable are payments made lo third parties in the furtherance ol the charitable objects of the charity. In
the case ol unconditional grant offer this is accrued once the recipient has been nolffied of the grant award.
Raising funds includes 811 expenditure incurred by the charity lo raise funds lor it5 charitable purpose5 and
includes costs ol all lundiai5ing activities, even15 and non-charilable trading.
Costs of chari¢8bl8 activities include grants payable, governance costs and support costs.
Support costs have been allocated be￿een governance and other support cosls. Governance cosls comprise
all costs involvlng the pijblic acc£Juntabilily ol the charity and its wmpliance with regulation and good practice.
1.6 Flxèd a••et Investm•nts
Fixed asset investments are Inllially measured al transaction price excluding Iransadion costs, and are
subsequently measured al tsir value at ea¢h reporting dale. Changes in lair value are recognised in nel
incomellexpenditur61 lor the year. Trans8¢lion c08ts are &xpensed 88 Incurred.
1.7 Cosh and cash equlval•nts
Cash and cash equivèlen15 include cash In hand, deposits held al c811 with banks, other short-lerm Ilquld
inveslrnents with ongin81 maturities of three months or less. 8nd bank overdrafts. Bank overdrafts are shown
within borrowing8 In current liabililies.
10-

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢¢ountlng pollcl•s
Continued)
1.8 Flnan¢bal In8trument•
The chaiily has elected to apply the provi5ion5 of Section 11 '888ic Fin8ncial Inslrurnenls, and Section 12
'Olher Financial Instruments Issues, ol FRS 102 to all of its financial inslrumenls.
Financial inslrtjmenls ère recognised in the charity's balance Sheet when the ¢h8rty becomes party to the
contr8cliJal provigions of the instrument.
Financial assets and liabilities are off5el, with tho not amounts presented in the financial staternents. when
there is a legally enforceable right 10 Sel off the reco9ni$ed amounts and there is an intention lo sott18 on a ng1
basis or to realise the asset and settle the liability simultaneously.
8a$lc flnanclal assets
Basic financial assets, which include doblors and cash and bank balances, are initially measured al
transaction price including transaction c051s and are subsequently rarried al amortis&d ¢osl using the efteclwe
inleresl rnethod unless the arr8ngernenl conslilules a financing Iransaclion. where the transaction is
measured at the prestsnl value ol the future receipls discounted al a market rale of interest, Financial assets
classified as recoivab18 within one year arg nol arnortised.
Baslc Iln•n¢lo1 Il•bllltle3
Basic financial liabilities, ineludlng creditors ond bank loan5 are inltially recognised al transaction price unless
the arrangemènt conslllute5 a financing transaction. where the dttbl Instrument is rneasured al the present
value ol th& lulure payrnenls discounlod al a market rale of inler85t. Financial liabilities dassified as payabl•
within one year are not arnortised.
Debt inslrumenls ara subsequently Carried al amortised cost, usin9 the effective interest rale method.
Trade credllors arè obligallon8 to pay for goods or services that have bean acquired in the ordinary course ol
optsrations from suppllers, Arnounls payable are classified as current liabilities il payment is duè within one
year or less. 11 not. they are presented as non-cuir8nl liabilllies. Trade Creditors are recognised ini118lly al
transaction price and subsequently measured al atnortised c051 using the effective interest method.
Derecognltlon olfln•nclal Ilabllltl
Flnancial liabilities are derecognised when th¥ charrty's contractual obligations expire or are discharged or
¢an¢ellgd.
TaxatSon
The charity is exempl from tax on Its Charllable actlvllles.
Crltlul accountlng ••tlmat•• and ludoom•nt4
In the application ol the charity's acctsunling poli¢ie5. the trustees are required to make judgements. eslimates
and assumptions about the Carrying amounl of assèts and Iiabililies that are ntsl ￿adIlY apparent from other
sources. The estimates and associated assumption5 are based on historical experience and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are rewewèd on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimale is revised where the revision 3lfecls only th81
period, or in the period ol the revision and future periods where Ihe r8vision affects both current and futurè
periods

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from donatlons and legaclo8
Unr8strlct•d Unrnstr5ctsd
funds
lund8
2026
2024
Grant returned
2,000
Incom• from Inv••trnents
Unr••trlctsd Endowm•nt
fund•
fund$
2025
2026
Totsl Unrestrlcted Endowm•nt
funds
fund$
2024
2024
Totsl
2025
2024
Income from listed
inv&slmenls
Intere81 recew8ble
71,930
71,930
4,088
79,222
79,222
1,862
4,088
1,862
4,088
71,930
76,018
1,862
79.222
81,084
Exp¢ndltur• on ral•lng lund•
Endowment Endowmenl
fundo
funds
2025
2024
Fundral$lng and publl¢lty
Fundraising agents
11,911
13,932
Expgndlture on charltabl• actlvbtl••
Grants
2025
Grants
2024
Direct costs
Grant funding of actwities Isee not6 7)
63,077
51,457
Sh•re of •upport and govornon¢• ¢osts l$¢• nots 81
Support
Govèmance
12,602
4,429
12.905
4.167
80,108
68,529
Analysls by fund
Unfeslricled funds
80,108
68.529
12

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grant• poy•bl?
Grants
2025
Grnnts
2024
Grants to inslitulions..
Triple C (Liverpool
Alder Cricket Club
179th Liverpool Brownies
Sl Andrew's Community Ne￿Ork
Diamonique Morris Dancers
Co-op Academy Rathbone
Tuebrook Hope Group
Bradbury Fields
Tuabrook Comm Cttnl￿ Group
Plus One Comm Learning
Old Swan Amateur Boxlng Club
Joseph Lappin Partnership Ltd
Porchfield Community Centre
Jennifer McGowan
Youth Emp()wering Services CIC
City Church
Highfield Tenants & Rgsldenls Assoc
Ibljoke Childrens Foundation UK
Wesl Derby Comrnunily Association
The Croi55anl of Inequality Comm Cafe
206th Liv8rpool guide5
Sl Mary's Millennium Cemlro
206th Liverpool Ranger5
Friends of Springfigld Park
RNIB
12th Fairfield Scout Group
Macmillan Cancer Support
ADHD Support Services CIC
Edge Hill Youth Cornrnunily C8nlre
PBC Foundatio
Holly Lod9e Glrls, College
The Accessible Guide
19th Fairfield Scout Group
7th Fairfield Scout Group
The Croi55anl of Inequality Cafe CIC
Priorily Youth Project
Deal Active
Bright Park
Ibijoke Children Foundation UK
15th Fairfièld Swul Group
Priority Youth Project
Sports Alive North West
Liverpool Irish Centre
End Furniture Poverty
1,000
2,900
1,008
1,000
2,700
1,557
2,332
2,000
2,000
1,000
2,600
6,000
1.300
1.000
2.250
2.250
3,000
1,700
2,000
500
1,250
1,2CKJ
1,500
1.550
2.000
2,000
1.000
2,400
3,000
1.000
2,000
500
2,000
2,500
500
1,500
2,000
2,000
3,675
2,000
3,000
3,050
2,500
2,500
1,750
13-

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grnnts ￿y•ble
IContlnu•dl
PDSA
The Bobby Golleran Trust
Lister Steps
The Marseyside Childrens Holiday Fund
Sandfi'Èld Ladie5 Bowling Club
Diamonique Morrls Dancers
Larkhill Alder Clown Green Bowling Club
Amber Bee CIC
kind
Slrenglhening Wellbeing Together CIC
Zoe's Place
500
soo
1,050
500
3,000
432
2.860
850
2.000
2.000
600
1,000
57,197
50,007
Grants lo Indlvlduals
5,880
1,450
63.077
51.457
Support co•t• allocat•d to actlvltl•¥
2025
2024
SerAelarial lees
Website development
Sundries
Governance ¢osl$
11,000
377
1,225
4,429
11,OC
526
1.379
4.167
17,031
17.072
Analy•èd b•trM••n:
Granls
17,031
17,072
Trust¢e•
None of the trustèes lor any persons ¢Dnnected with them) receNed any romuner81ion or benef￿S from the
charity during the year.
10 Employee•
The average monthly numbèr of employees during the year was..
202$
Number
2024
Number
Totsl
14-

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Employ•88
IContinu•dl
There were no employees whose annual rèmuneration was more than £60.000.
11 Galn8 and losses on Inve8tm•nts
Endowmont Endowm•nt
fund$
lunds
2026
2024
Gainslllossesl arising on..
Rev3lu8lion of inveslm8nt$
Sale of investments
256,775
20,507
23.116
16.6791
277,282
16,437
12 T•x•tlon
The charity is exempl from laxalion on ils aclivllies because all its income is applied for charitable purposès.
13 Flx8d ••••t Inveitment•
L18ted
Inve•knDnt•
Cash In
portlollo
Total
Co•t or v•luatlon
Al 1 January 2025
Additiorls
Valualion ¢h8nge$
018posals
2.106,278
214,504
256,732
1227.5501
2,352
2,108.630
214,504
278,411
1227,5501
21,679
Al 31 December 2025
2.349,964
24,031
2,373.995
C•rrylng Jmount
Al 31 Decemb•r 2025
2,349,964
24,031
2,373,995
At 31 December 2024
2,106,278
2,352
2,108,630
2025
2024
Inveslrnenls al fair value comprise..
Fixed Interest Securities
Equilie5
Cash held within the investment portfolio
438,891
1,911,273
24,031
347,501
1.758,777
2,353
2,373,995
2.108,630
15-

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 D•btor8
2025
2024
Amounts falllng due wlthln on• year:
Other debtor5
732
10.207
1S Cr•dltor8', amounts falllng du• wlthln one year
2025
2024
A￿r￿al$ and deferred incom¥
3,502
3,420
16 Endowment fund•
Endowment funds represent assets which rnusl be held permanently by the charily. Income arising on th•
endowment funds can be used in accordance with the objecls of Ih& charity and is included as unrestricted
income. Any ¢8pil81 gains or lossès arising on the assets form p8rl of the fund.
At 1 J•nuary
2026
In¢omlng
re•ource•
Resources
•xpèndod
Tr*n•f?r•
Galn8 and
108808
At31
D•c•mber
2025
P•rnian•nt •ndowm•nts
2,104,846
71,930
171.9301
277,282
2,370,217
Prevlou• y•ar,' At 1 January
2024
Incomlng
r•source•
R••ource•
•xpend•d
Tran•f8r•
Goln• and
108•e8
At31
D•¢•mber
2024
Pemianont •ndowm•nts
2,102,341
79,222
113,9321
179,2221
16.437
2,104.848
17 Unrn8trl¢t*d lund•
The unre51ricted funds of the chaTily comprise the unexpended balanctrs ol donations and grgnls which 8re
not subject lo speeili¢ conditions by donors and grantors as to how they may be used. These include
designated funds which have bean sel aside out ol unrestricted funds by the Iruslees lor specih'c puiposes.
At 1 January
2025
Incoming
resources
Rèsource•
èxpended
Trnnsfers
At31
December
2025
General funds
128,025
6,088
180,1081
71,930
125,93S
16-

WEST DERBY WASTE LANDS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Unr•8trlet•d ltsndi
IConllnu•dl
Pr•vlou8 year..
At 1 January
2024
Incomlng Re8ourc•8
r•8our¢e
ex￿nd•d
Tran¥l•rB
At31
D袕mber
2024
Gèneial funds
115,470
1.862
168,5291
79,222
128.025
18 An&ty81• of net a88•ts btyt￿en funds
Unr••trlct•d Endowment
funds
funds
2025
2025
Total
2025
At 31 Doc•mhr 2025..
Inveslrnenls
Current a88elsllliabilitiesl
2,373,995
13,7781
2,373,995
122,157
125,935
125,935
2,370,217
2,496,152
Unrn8trlctsd Endowmènt
funds
lund•
2024
2024
Totsl
2024
At 31 D•¢•mber 2024..
Investments
Current a8setsllliabililieg1
2.108,630
13,7841
2,108,630
124,241
128,025
128,025
2,104,846
2,232,871
19 R•lat•d party tran8actlon•
There were no di8c105able rolaled party transactions during the ye&r12024 . nonal.
17-